The tariff classification of an agglomerated stone article from China
Issued May 11, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6810.99.0000
Headings: 6810
Product description
The submitted sample is identified as a “Xmas Decorative Tree”, style #994133. The item is a three-dimensional, ten-inch high agglomerated stone evergreen tree that is painted white. It is decorated in gold glitter and the branches are painted white which gives the item a snow-like appearance. You indicated in your letter that this article is composed of natural crushed stone agglomerated with a plastic material.
CBP rationale
The applicable subheading for the agglomerated stone article will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other.
Full text
NY F86853 May 11, 2000 CLA-2-68:RR:NC:2:226 F86853 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an agglomerated stone article from China Dear Ms. Aldinger: In your letter dated May 3, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The submitted sample is identified as a “Xmas Decorative Tree”, style #994133. The item is a three-dimensional, ten-inch high agglomerated stone evergreen tree that is painted white. It is decorated in gold glitter and the branches are painted white which gives the item a snow-like appearance. You indicated in your letter that this article is composed of natural crushed stone agglomerated with a plastic material. The applicable subheading for the agglomerated stone article will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. You state in your letter that the tree will be used as a decoration during the Christmas holiday season and should be classified under subheading 9505.10.5010, HTS, which provides for “articles for Christmas festivities and parts and accessories thereof: other, other, artificial Christmas trees”. It is not a decorated tree as would be traditionally associated with or used at Christmas festivities. The fact that it is displayed during the Christmas season is not enough to warrant classification under heading 9505. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a decorative agglomerated stone article from China
The tariff classification of three decorative agglomerated stone articles from China
The tariff classification of a decorative agglomerated stone article from China
The tariff classification of two decorative agglomerated stone articles from China
The tariff classification of a decorative agglomerated stone article from China
The tariff classification of a decorative agglomerated stone article from China
The tariff classification of two decorative agglomerated stone articles from China
The tariff classification of two decorative agglomerated stone articles from China
The tariff classification of an agglomerated stone statue from China
The tariff classification of two agglomerated stone articles from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →